Mate, I've repeatedly posted links to the very in depth research that Motorcyclist magazine did a couple years ago with Harry Hurt in the driving seat. Arai and Shoei STILL don't advertise in Motorcyclist as a direct result.
They documented their testing process extensively and declared a couple of the standards like DOT and SNELL as largely pointless because they generally focused on impact and penetration tests on the top of the helmet.
Motorcyclist completely destroyed the "$10 helmet, $10 head" myth, rating $US70 KBC helmets as better at protecting the helmet contents than the $US800 and more top of the line helmets from Shoei and Arai. The ability to cope with huge G numbers when struck from above was demonstrated to be a bad thing. Over about 265G of (IIRC) deceleration the contents of the helmet were jelly anyway. The lower G figures (typically less than 200G) of the cheaper polycarbonate helmets and their ability to spread the deceleration forces over a larger percentage of the helmet shell protects the contents better.
The most important thing when buying a helmet is fit. The next most important thing is the standards it meets and understanding the testing methods those standards entail. Then it comes down to features and perceived quality which is where the "old" names in helmet manufacture win every time, rightly or wrongly.
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